Legal Regulation of the Status of Performing Artists as Self-Employed Persons (Entrepreneurs) under the Flat-Rate Tax Regime

Martin Škurek

Rok vzniku: 2026,

The legal guide explains the basic rules of the flat-rate tax regime, the conditions that performing artists must meet in order to use it, and the system of three bands determined by the amount and nature of their income. Particular attention is paid to flat-rate advance payments, which combine income tax, pension insurance contributions and public health insurance contributions into a single monthly payment. If the statutory conditions are met, the taxpayer is not required to file an income tax return or insurance statements.

 

The publication also addresses sickness insurance, record-keeping and notification obligations, the procedure for entering the flat-rate tax regime, and the conditions for leaving it, whether mandatorily or voluntarily. It thus clearly links tax, social security and health insurance issues to the specific situation of performing artists working as self-employed persons. The practical part of the guide also highlights relevant deadlines and administrative procedures. For example, entry into the flat-rate tax regime requires the submission of the relevant notification and the selection of one of three bands according to the expected amount and structure of income.

 

The publication is intended primarily for performing artists who work as self-employed persons or are considering this form of professional activity, as well as for cultural organisations, professional associations and other stakeholders concerned with the working and social conditions of artists. The manual was produced as part of the project Comprehensive Research and Support for the Development of the Cultural and Creative Industries in the Olomouc Agglomeration.

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